[2012] UKUT 18 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

Warren J, President.

Decision released 18 January 2012.

Value added tax – Input tax – Missing trader intra-Community fraud – Knowledge – Whether individual’s knowledge to be attributed to taxpayer company – HMRC’s appeal allowed.

  This was an appeal by HMRC against a decision of the First-tier Tribunal ([2010] UKFTT 412 (TC); [2011] TC 00682) that the taxpayer company neither knew nor should have known that a particular transaction was connected with missing trader intra-Community (MTIC) fraud.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.